摘要
基于上市公司的经验数据,以2014年领导干部自然资源资产离任审计首批试点为准自然实验,考察审计试点是否影响资源型、重污染型上市公司的报告盈余,并关注审计试点对企业应计和真实盈余管理的影响是否存在差异。研究发现,自然资源资产离任审计降低了企业应计和真实盈余管理程度,并且这种影响主要集中在非国有企业和制度环境较好的地区。研究结果为领导干部自然资源资产离任审计的治理效应提供了直接的经验证据,也丰富了宏观政策对企业盈余管理影响的文献。
Based on empirical data of listed companies,taking leading officials'pilot accountability audit of natural resources in 2014 as the quasi-natural experiment,the article investigates whether the pilot accountability audit will affect the reported earnings of resource-based and heavily polluting companies,and whether it has different effects on different forms of earnings management.The results show that leading officials'accountability audit of natural resources reduces the accrual and real earnings management of enterprises,and the effects are mainly concentrated in non-state-owned enterprises and enterprises in better institutional environment.The direct empirical evidence is provided for the governance effects of leading officials'accountability audit of natural resources,which also enriches the relevant literature on enterprise earnings management.
作者
房巧玲
姬怡雨
Fang Qiaoling Ji Yiyu(College of Management,Ocean University of China,Qingdao 266100,China)
出处
《中国海洋大学学报（社会科学版）》
2021年第3期59-72,共14页
Journal of Ocean University of China(Social Sciences)
基金
山东省自然科学基金面上项目“基于生态资本视角的海洋自然保护区绩效审计评价研究”(ZR2019MG011)。
关键词
领导干部自然资源资产离任审计
应计盈余管理
真实盈余管理
产权性质
制度环境
leading officials'accountability audit of natural resources
accrual earnings management
real earnings management
nature of property rights
institutional environment
